Madeena Steels vs. The Additional Commissioner (St) And Appellate Authority
Held
The High Court noted that the GST Tribunal for Andhra Pradesh had been constituted and was functioning. Consequently, it closed all writ petitions, granting petitioners 8 weeks to file Second Appeals before the Tribunal under Section 112 of the GST Act, and continued any interim directions for 12 weeks.
Facts
Petitioners challenged First Appellate Orders levying 18% GST instead of 5% on job work receipts, along with interest and penalty, arguing the levy was illegal and contrary to specific GST notifications. They had approached the High Court via writ petitions as the GST Tribunal was not yet constituted.
Key Issues
Whether writ petitions challenging First Appellate Orders should be entertained when the Goods and Services Tax Tribunal has been constituted, providing an alternative statutory remedy of Second Appeal.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
APHC010465012021
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION Nos.: 28062, 28112, 28114, 28129, 28139, 28140, 29049, 29718, 30253, 30273, 30357, 30371, 30376 of 2021; 355, 8132, 18600, 30392, 30161, 30169, 31329, 31142, 41258 of 2022; 3805, 5823, 7696, 11497, 14807, 15498, 16367, 16391, 16443, 19418, 22218, 24284, 24396, 27559 of 2023; 1151, 1593, 2458, 2811, 2891, 2902, 6018, 5943, 6019, 7142, 7154, 7620, 10028, 10159, 10477, 12562, 12704, 12695, 12696, 13908, 15792, 15879, 18554, 18744, 18808, 19424, 20053, 21319, 21993, 22739, 23295, 24503, 25738, 25741, 26431, 26481, 27324 of 2024; 113, 467, 1835, 3890, 5333, 5367, 6376, 7887, 7901, 7916, 7920, 9140, 9141, 9142, 9143, 9925, 9964, 10110, 10220, 10223, 10234, 11446, 11449, 11456, 11464, 11473, 11995, 11998, 12018, 16477, 20765, 24570, 26876, 33406, 33628, 36185, 36570 of 2025 and 1674, 5643, 6651 & 2223 of 2026
W.P.No.28062 of 2021 Between:
M/S. ANJANEYA SEA FOODS, ONGOLE, D.NO. 37/1
The judgment continues below.
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